Opportunity for Independence FY2023 filing

Tax-deductible

San Rafael, CA501(c)(3)Human ServicesEIN 68-0256574Revenue $3.2M in FY2023

On file with the IRSofiinc.org20 H St, 94901-1779 · San Rafael, CATax-exempt since Apr 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Opportunity for Independence (OFI) advocates self-determination for people with intellectual and developmental disabilities by offering an array of individualized innovative services and behavioral supports to promote happy healthy lives.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$108K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $281K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$204K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
+10% vs prior year
Spent
$3.1M
To programs
86%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$3.2M
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.7M
FY2022$3.0M
FY2023$3.2M
FY2024$3.3M
Expenses
$3.1M
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.8M
FY2023$3.1M
FY2024$3.1M
Net assets
$2.3M
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$2.1M
FY2023$2.3M
FY2024$2.5M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $2.7M Management & general 14% · $445K Fundraising 0% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Direc
$108,461Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A

Liliya T Peterson’s $118K as Executive Direc is at the 52nd percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Liliya T Peterson$118,493$108,461———
Cait Byrne———$53,302$102,248
Liliya Peterson——$98,106$79,157—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers people with disabilities through individualized services and supports for happy, healthy lives.

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Provided by the organization

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3 programs · $2.7M · in their own filed words · FY2023
01

Ofi's supported living services(sls) was created in 2003 when we saw the need and desire of participants to live independently. Individuals in our SLS program may come from their parents' homes, group homes or other facilities.

$1.5Mprogram expense
02

The lincoln avenue apartments were built from the ground up, specifically to house individuals with developmental disabilities, 18 and older with the ability to maintain a level of independence.

$674Kprogram expense
03

The supported training for employment program(step) provides community based vocational training and supported employment to 16 clients. The program offers skills development, classroom training, work readiness and job coach support for competitive employment in community settings.

$472Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$22

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$31K
Other incomeLn 4–11$5K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.7M
Managementcol C$445K
Fundraisingcol D$6K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$410K
Total assetsLn 16$2.5M
LiabilitiesLn 26$204K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$31K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$393K
SavingsLn 2$17K
Cash and savings togetherLn 1–2$410K
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$633K
Other assetsLn 15$6K
Total assetsLn 16$2.5M
LiabilitiesLn 26$204K
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 550
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$796K$410K
InvestmentsLn 11–13$931K$1.2M
Land, buildings, equipmentLn 10c$689K$633K
Total assetsLn 16$2.7M$2.5M
LiabilitiesLn 26$660K$204K
Net assetsLn 32$2.1M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.2M$2.0M$123K$6K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$330K$270K$60K−$194
Payroll taxesLn 10$189K$178K$11K$482
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$98K$98K
Advertising and promotionLn 12$675$675
Office expensesLn 13$3K$1K$2K
Information technologyLn 14$17K$17K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$22K$18K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$55K$32K$23K
InsuranceLn 23$37K$25K$12K
Other expenses (24a–d)Ln 24$113K$63K$50K$217
All other expensesLn 24e$90K$44K$46K$205
Total functional expensesLn 25$3.1M$2.7M$445K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.3M$3.1M$144K$2.5M 990 PDF
FY2023 Viewing $3.2M$3.1M$124K$2.3M 990 PDF
FY2022 $3.0M$2.8M$137K$2.1M 990 PDF
FY2021 $2.7M$2.3M$418K$2.1M 990 PDF
FY2020 $2.7M$2.1M$583K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $3,248,201 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,719$4,723
I-9 Program service revenuePrior year $2,929,390$3,207,438
I-10 Investment incomePrior year $30,061$31,284
I-11 Other revenuePrior year $844$4,756
I-12 Total revenuePrior year $2,966,014$3,248,201
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,437,884$2,688,611
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $391,385$435,092
I-18 Total expensesPrior year $2,829,269$3,123,703
I-19 Revenue less expensesPrior year $136,745$124,498
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,248,201 across 10 lines filed
VIII-1f All other contributions, gifts and grants$4,723
VIII-1h Total contributions, gifts and grants$4,723
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,207,438$3,207,438
VIII-3 Investment incomeExcluded from tax $31,284$31,284
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,756$4,756
VIII-12 Total revenueRelated to mission $3,207,438 · Excluded from tax $36,040$3,248,201
Part IX · Statement of functional expenses $3,123,703 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,040,565 · Management $123,243 · Fundraising $5,708$2,169,516
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $270,211 · Management $59,809 · Fundraising −$194$329,826
IX-10 Payroll taxesPrograms $177,892 · Management $10,895 · Fundraising $482$189,269
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $97,992$97,992
IX-12 Advertising and promotionManagement $675$675
IX-13 Office expensesPrograms $1,004 · Management $1,888$2,892
IX-14 Information technologyManagement $17,188$17,188
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $18,366 · Management $3,241$21,607
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $32,482 · Management $22,681$55,163
IX-23 InsurancePrograms $25,388 · Management $11,763$37,151
IX-24 Other expenses (24a–d)Programs $63,025 · Management $49,529 · Fundraising $217$112,771
IX-24e All other expensesPrograms $43,799 · Management $45,649 · Fundraising $205$89,653
IX-25 Total functional expensesPrograms $2,672,732 · Management $444,553 · Fundraising $6,418$3,123,703
Part X · Balance sheet $2,507,307 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $680,794$392,561
X-2 Savings and temporary cash investmentsStart of year $114,856$17,253
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $259,785$251,389
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $47,872$45,104
X-10c Land, buildings and equipment, netStart of year $688,525$633,362
X-11 Publicly traded securitiesStart of year $930,980$1,161,581
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $6,056$6,057
X-16 Total assetsStart of year $2,728,868$2,507,307
X-17 Accounts payable and accrued expensesStart of year $204,032$204,368
X-26 Total liabilitiesStart of year $659,552$204,368
X-27 Net assets without donor restrictionsStart of year $2,069,316$2,302,939
X-32 Total net assets or fund balancesStart of year $2,069,316$2,302,939
X-33 Total liabilities and net assetsStart of year $2,728,868$2,507,307
Part XI · Reconciliation of net assets $2,302,939 net assets at year end
XI-1 Total revenue$3,248,201
XI-2 Total expenses$3,123,703
XI-3 Revenue less expenses$124,498
XI-4 Net assets at start of year$2,069,316
XI-5 Net unrealized gains (losses) on investments$109,125
XI-10 Net assets at end of year$2,302,939

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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